(a) Land is actively devoted to agricultural, horticultural, or forestry use when all of the following criteria are met:
(1) The use results in $1,000 or more of agricultural, horticultural, or forestry products being produced and sold during the applicable year. For the purposes of this section, “applicable year” means the calendar year immediately before the February 1 that an application is due under § 8334(3) of this title.
(2) The owner of the land filed a Schedule F (Profit or Loss from Farming) form with the United States Department of Treasury, Internal Revenue Service, for the applicable year.
(b) In applying the criteria under this section, all contiguous parcels of land held by identical owners in identical proportions of ownership and in identical legal form of title, are considered as a single unit.
Structure Delaware Code
Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY
Subchapter I. General Provisions
§ 8301. Annual assessment of all assessable property and persons.
§ 8302. Revision and correction of assessments and valuations.
§ 8303. Written statement listing property owners, value, type, etc.
§ 8304. Powers in conducting hearings; refusal to answer; penalty.
§ 8306. Standard of assessment; penalty.
§ 8307. Use of local assessment lists.
§ 8309. Assessment where owner unknown.
§ 8310. Public inspection of completed assessment.
§ 8311. Appeals and corrections upon completion of annual assessment.
§ 8313. Taxables failing to appeal liable for tax as assessed.
§ 8314. Report of total assessed valuation.
§ 8315. Duplicate assessments.
§ 8316. Assessment lists not to be altered by county governing body.
§ 8317. Personal inspection of property to adjust valuation; notice of change.
§ 8318. Adjustment of assessment inequalities between districts.
§ 8320. Information to be supplied by building inspectors in New Castle County.
§ 8321. Notice of increase in assessment or new assessment.
§ 8322. Discovery of unassessed property.
§ 8323. False returns; perjury.
§ 8324. Notices to be by mail.
§ 8325. Report of those liable for capitation tax.
§ 8329. Valuation of agricultural, horticultural and forest land use.
§ 8330. Agricultural use land.
§ 8331. Horticultural use land.
§ 8335. Assessment procedures.
§ 8337. State Farmland Evaluation Advisory Committee.
§ 8338. Supplemental assessments permitted quarterly.
§ 8339. Certification of supplemental assessment roll.
§ 8340. Levy of tax and creation of a lien based on the supplemental assessment roll.
§ 8341. Retroactive taxation prohibited.
§ 8342. Notice required under supplemental assessment procedure.
§ 8343. Appeal of supplemental assessment; penalties and interest.